Vidhi Codex

Bare Act

The Goa Electricity Duty Act, 1986

Tax198616 sections

This Act imposes a tax on the consumption of electrical energy within the Union territory of Goa, Daman, and Diu. It applies to all consumers, including licensees and new industrial undertakings, who must pay a duty based on the units of energy they use. The government sets these rates, though they are capped by a maximum limit. The main purpose of the law is to generate revenue for the state government. To support essential services and development, the government exempts certain users such as government residential buildings, hospitals, and specific low-voltage or designated industrial areas from this duty.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Duty on units of energy consumed.
  5. 4. Payment of duty.
  6. 5. Person consuming energy, etc. to keep books of account and submit returns.
  7. 6. Power to exempt.
  8. 7. Inspecting Officer.
  9. 8. Powers of Inspector.
  10. 9. Recoveries.
  11. 10. Penalties.
  12. 11. Offences by companies.
  13. 12. Protection of action taken in good faith.
  14. 13. Power to make rules.
  15. 14. Savings.
  16. Schedule. Schedule

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